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The
Regional Trial Court - Branch 47 (RTC-47) has ordered the
arrest and imprisonment of a ranking Bureau of Internal Revenue
(BIR) official entrapped by the police for extorting P20,000
from a co-owner of the Ramasola Superstudio, Inc. here over
seven years ago.
No
bail was recommended for BIR Group Supervising Examiner Juanito
Merencillo who failed in his moves to reverse the decision
convicting him of direct bribery, graft and corruption.
RTC-47
Presiding Judge Suceso Arcamo ordered Merencillo's arrest
after the 5th Division of the Sandiganbayan remanded to his
sala the decision of the Supreme Court (SC) last year junking
the revenue officer's appeal.
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The
SC First Division upheld as early as April 13, 2007
a Sandiganbayan decision affirming Merencillo's conviction
by RTC-47 for direct bribery, graft and corruption.
The
decision of the High Tribunal had become "final
and executory" on August 22, 2007 and recorded
in its Book of Entries of Judgment on the same day.
The
Sandiganbayan, however, issued a notice of resolution
remanding the case to RTC-47 "for execution of
judgment" only last January 24.
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After
receiving it on February 18, the RTC-47 issued an omnibus
order to impose the punishment, saying there is "no other
option left for the court except to issue the corresponding
warrant of arrest."
Arcamo
separately issued the arrest warrant for Merencillo, whose
given address is Antequera.
The
tax official was ordered jailed from four years and one day
to eight years of prision mayor for direct bribery and six
years and one month to 10 years of prision mayor for violating
the Anti-Graft and Corrupt Practices Act.
Merencillo
extorted P20,000 from Ma. Angeles Ramasola-Cesar, co-owner
of the Ramasola Superstudio, in exchange of the release by
the local BIR of a certificate authorizing registration (CAR)
in 1995.
Days
prior to it or on September 13, 1995, a certain Lucil Estillore
went to the BIR-Tagbilaran for the computation of the taxes
on the sale of a real property to the Ramasola Superstudio
and to apply for CAR.
She
was an agent of the parties to the sale.
The
capital gains tax due on the transaction amounting to P125,000
and the documentary stamp P37,000 as computed by a revenue
examiner.
Merencillo,
as the group supervising examiner, approved the computation.
Estillore
paid the taxes in a bank and returned to the BIR office to
apply for the CAR.
The
CAR application needed the preliminary approval of Merencilo
before its final approval by then Revenue District Officer
Galahad Balagon.
Merencillo
told Estillore that he wanted to see Cesar "for some
negotiation" on the same day (September 13).
Contacted
by Estillore, Cesar came to see Merencillo in his office where
the tax officer demanded P20,000 from her for the CAR.
On
the following day, Merencillo called her twice about his demand.
Meanwhile,
the CAR had in fact been signed already by Balagon on September
19 yet Merencillo repeated his demand to Cesar who returned
to his office on September 20 to get the certification.
Susan
Cabangon, the releasing clerk, told Cesar she was still awaiting
Merencillo's go signal to release the CAR.
Cesar
complained to Galahad who assured to act on his complaint,
but Merencillo later phoned Cesar reminding her of his demand,
which he would accept even if already reduced.
Cesar
decided to report to Camp Dagohoy and the police entrapment
of Merencillo was hatched for execution on September 28.
The
tax officer was entrapped and caught on the act receiving
the envelope containing the "cash" from Cesar right
inside the BIR office.
Merencillo
was convicted by RTC-47 but raised the decision to the Sandiganbayan,
which affirmed the lower court's ruling.
Merencillo
petitioned to the Supreme Court for review of the Sandiganbayan
ruling but the High Tribunal denied his plea and reaffirmed
the Sandiganbayan judgment.
In
denying the petition, the SC said that during the trial, the
evidence of Merencillo consisted of nothing more than a general
denial of the charges against him.
Merencillo
argued in his petition that Sandiganbayan had placed him in
double jeopardy and that it refused to believe his proof.
The
highest court of the land said the petitioner is wrong.
For
his conviction of direct bribery, Merencillo was ordered to
fine P60,000, apart from indemnifying P50,000 the private
complainant for moral damages.
The
ranking BIR official was further ordered perpetually barred
from holding any public office. (Ven rebo Arigo)
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